Key 2026–2027 Regulatory Changes
| Change | Effective Date | Plan Design Impact |
|---|---|---|
| ACA affordability: 9.96% (2026) | January 1, 2026 | Update affordability calculations; adjust employee premiums if needed |
| ACA affordability: 10.22% (2027, final) | January 1, 2027 | Update affordability calculations for 2027 plan year |
| HSA limits: $4,400/$8,750 (2026) | January 1, 2026 | Update HSA contribution limits in plan materials |
| HSA limits: $4,500/$9,000 (2027) | January 1, 2027 | Update HSA contribution limits for 2027 |
| MHPAEA FAB 2026-03 enforcement | September 8, 2026 | Update comparative analysis; review NQTL outcomes data |
The Regulatory Change Calendar
A regulatory change calendar tracks upcoming regulatory changes, their effective dates, and the plan design and compliance actions required. The calendar is reviewed quarterly and updated as new regulations are issued.
Regulatory Monitoring Resources
Pro Tip
Subscribe to DOL EBSA news releases, IRS benefits tax guidance, and benefits law publications to stay current on regulatory changes. Attending benefits law conferences and webinars is also effective. The most efficient approach is to work with ERISA counsel who monitors regulatory changes and alerts you to those that affect your plan.